SAMAJIK SAROKAR PARIVAR SSP WELFARE SOCIETY vs. ADDITIONALJOINT COMMISSIONER INCOME TAX AND OTHERS

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CWP/28635/2025HC Punjab & HaryanaPHHC01154606202517 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
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What did the High Court hold?

The High Court, in light of the consensus between the parties, allowed the petition. The Court quashed the impugned notice dated 20.06.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with any consequential proceedings. The reasoning was based on the agreement of the parties that the petitioner should receive the same relief as granted in the High Court's prior judgment in Jyoti Sareen's case. The operative direction was the quashing of the notice and consequential actions. No issues were expressly left undecided.

What were the facts?

The petitioner, Samajik Sarokar Parivar (SSP) Welfare Society, filed a writ petition challenging a notice dated 20.06.2025 issued under Section 148 of the Income Tax Act, 1961, and any consequential proceedings. The respondents are the Additional Joint Commissioner Income Tax and others. The case was listed for hearing on 17.09.2026. Both the petitioner and the respondents agreed that the petitioner should receive the same relief as granted in a previous judgment by the same High Court on 10.09.2026 in CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others.

What were the issues?

1. Whether the notice dated 20.06.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, and consequential proceedings are liable to be quashed? Assessee's Contention: The petitioner argued that they are entitled to the same relief as granted in the case of Jyoti Sareen Vs. Union of India and others (CWP No.15791 of 2024). Revenue's Contention: The revenue, through the Senior Standing Counsel, agreed with the petitioner's submission and consented to the relief being granted in terms of the aforementioned judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

(Sr. No.127 )

CWP-28635-2025(O&M)

Date of decision : 17.09.2026 SAMAJIK SAROKAR PARIVAR (SSP) WELFARE SOCIETY .....Petitioner

Versus

ADDITIONAL JOINT COMMISSIONER INCOME TAX AND OTHERS ` .....Respondent(s)

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Naman Jain, Advocate for the petitioner.

Ms. Gauri Neo Rampal, Senior Standing Counsel

for the respondent(s)-Income Tax Department.

(appeared through VC)

* * * DEEPAK SIBAL, J. (Oral) (1) Learned counsel for the parties agree that the petitioner would also be entitled to the same relief as has been granted through a judgment of this Court dated 10.09.2026 passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. (2)

In the light of the above consensus, the petition is allowed in terms of Jyoti Sareen’s case (supra), resulting in quashing of the impugned notice dated 20.06.2025 issued to the petitioner under Section 148 of the Income Tax Act, 1961, along with consequential proceedings, if any. (3)

All pending miscellaneous applications, if any, also stand disposed of.

(DEEPAK SIBAL)

JUDGE

17.09.

2026

( SUNISH BINDLISH ) shamsher/sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable

: Yes / No SHAMSHER SINGH 2026.09.18 16:45 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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